COMPETENT AUTHORITY AGREEMENTCompetent Authority Agreement • February 5th, 2013
Contract Type FiledFebruary 5th, 2013The Competent Authorities of the United States of America and the Kingdom of Norway hereby enter into the following mutual agreement (the “Agreement”) clarifying the meaning of “remuneration described in Article 17 (Governmental Functions)” and “payments described in Article 19 (Social Security Payments)” as those phrases are used in the last sentence of paragraph 6 of Article 24 (Source of Income) of the Convention Between the United States of America and the Kingdom of Norway for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Property, signed on December 3, 1971, and as amended by the Protocol signed on September 19, 1980 (the ”Treaty”). This Agreement is entered into under paragraph 2 of Article 27 (Mutual Agreement Procedure) of the Treaty.